PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
- 12.3—Investment credit, public utility property elections.
- 12.4—Election of Class Life Asset Depreciation Range System (ADR).
- 12.7—Election to be treated as a DISC.
- 12.8—Elections with respect to net leases of real property.
- 12.9—Election to postpone determination with respect to the presumption described in section 183(d).